|
This has reference to our recent circular dated 02/04/2018 informing you that GSTN has enabled online furnishing of Letter of Undertaking for export of goods or services for FY 2018-19.
Subsequently, the council has received various queries regarding validity of LUT issued in FY 2017-18 and also issues faced in online furnishing of LUT on GST Portal.
In this regard, we would like the members to take note of the following:
-
Validity of LUT (RFD-11) for Export without payment of IGST
As per CBEC Circular No. 8/8/2017-GST dated 04/10/2017 which was also disseminated to the members, the LUT shall be valid for the whole financial year in which it is tendered.
So, LUT’s furnished during 2017-18, will be considered valid only till 31/03/2018. Exporters who intend to export under LUT from 1st April 2018 onwards will have to apply for fresh LUT for FY 2018-19.
-
Facility of online furnishing of LUT (RFD-11) on GST Portal for export of goods or services for FY 2018-19
We understand that the GSTN has made facility available for online submission of the RFD-11(Letter of Undertaking) for FY 2018-19.
Online submission of LUT will save time & transaction costs. Members may apply online for LUT on the GST Portal.
POINTS TO BE NOTED WHILE FILING LUT ONLINE
Ø The applicant who desires to submit online LUT in FORM-GST-RFD-11, shall access the common portal i.e. www.gst.gov.in with the use of appropriate Log-in Id and password and fill the appropriate details, as detailed below:
The process flow diagram is given below:
> Login Id>password>
> Services>User Services>
> Select Furnish Letter of Undertaking (LUT)>
> Select the financial year for which LUT is to be filed>
> Tick all the three checkboxes>
> Attach the PDF file of LUT that is already submitted manually to appropriate jurisdictional officer>
> Fill the requisite details of two independent witness>
Fill all the requisite information as explained above. The application may be saved at any point of time during the submission. Once the application is saved, it is required to be submitted with DSC or EVC, as the case may be (at GSTN portal).
Form so filed cannot be edited. Hence due care may please be taken wile processing and submission of said form.
Document Upload:
* Previous Letter of Undertaking (LUT), irrespective whether it is submitted manually to the jurisdictional officer of the State or the Centre, said LUT may also be uploaded at the GSTN portal.
* Only PDF or JPEG file formats are allowed.
* Maximum file size for upload is 2 MB.
As explained above, save and submit the LUT in FORM GST-RFD-11. LUT once submitted shall be valid for the whole financial year.
Ø Click on My Submitted LUT’s you can see ARN and to see form GST RFD-11 Click View. Then download FORM GST RFD -11
Ø After Submission of LUT, ARN will be generated but not LUT number, Which is acknowledgement.
PS:
Though as per online resources on GST portal, we understand that no separate/ offline application is required to be made to local GST offices. However, in absence of any specific instructions from authorities in respect of physical submission of LUTs, members may check with jurisdictional office to ascertain after submission of online application. If required, you may also submit online acknowledgement in hard copy to them.
Members are requested to take note of the same and do the needful.
Persistent difficulties, if any, can also be highlighted to us on e-mail id’s- deepak.gupta@chemexcil.gov.in & balani.lic@chemexcil.gov.in.
Thanking You,
Yours faithfully,
( S.G. BHARADI )
EXECUTIVE DIRECTOR
CHEMEXCIL
|
